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Management · Q392

Management Accounting

Graduate and Post Graduate · Management · question 392

Q392

Costs that behaves as irrelevant costs in process of decision making are classified as

A.
past costs
Answer
B.
future costs
C.
expected costs
D.
sunk costs

Answer: Option A

Solution

Answer: Option A
Solution:
Costs that behaves as irrelevant costs in process of decision making are classified as past costs. A past cost is money that has already been spent. These funds cannot be recovered, so the related cost is irrelevant for decision-making purposes. A past cost is also known as a sunk cost.